<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
        xmlns:news="http://www.google.com/schemas/sitemap-news/0.9">
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/4813-q2-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>Access Co., Ltd. Q2 FY2027 Analysis: Revenue Growth Masks Profitability Challenges</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/3193-fy-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>Eternal Hospitality Group Co., Ltd. FY2026 Analysis: Revenue Growth Masks Profit Compression</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/9603-q3-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>HIS Q3 FY2026 Analysis: Revenue Growth Masks Profitability Concerns</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/3539-fy-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>JM Holdings Co.,Ltd. FY2026 Analysis: Revenue Growth Masks Profitability Headwinds</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/8142-q2-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>Toho Co., Ltd. Q2 FY2027 Analysis: Strong Revenue Growth Masks Profit Volatility</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/1766-q1-20260911/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-11T00:00:00Z</news:publication_date>
      <news:title>Tōken Corporation Co., Ltd. Q1 FY2027 Analysis: Profit Pressure Amid Stable Demand</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/news/2026/09/4051-rev-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T17:01:00Z</news:publication_date>
      <news:title>GMO Financial Gate Raises FY2026 Earnings Forecast 11.5% on Merchant Growth</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/news/2026/09/4996-rev-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T15:00:00Z</news:publication_date>
      <news:title>Kumiai Chemical Industry Cuts Profit Forecast Despite Revenue Upgrade</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/news/2026/09/6191-rev-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T08:50:00Z</news:publication_date>
      <news:title>AirTrip Revises Earnings Sharply Higher on Diversification Gains</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/2163-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Artner Co., Ltd. Q2 FY2027 Analysis: High-Value Tech Services Drive Strong Operating Margin</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/9692-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>CEC Co., Ltd. Q2 FY2027 Analysis: Profit Growth Outpaces Revenue Gains</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/3903-q1-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Gumi Corporation Q1 FY2027 Analysis: Revenue Growth Masks Significant Profit Contraction</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/6535-fy-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>i-Mobile FY2026 Analysis: Stable Core Business Underpins Growth Outlook</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/2198-q3-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>I.K.K. Holdings Co., Ltd. Q3 FY2026 Analysis: Strong Q3 Profitability Contrasts Cautious Full-Year Outlook</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/5889-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Japan Eyewear Holdings Co., Ltd. Q2 FY2027 Analysis: Margin Strength Underpins Growth Outlook</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/6184-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Kamakura Shinsyo Q2 FY2027 Analysis: Margin Strength Underpins Growth Strategy</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/3038-q3-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Kobe Bussan Co., Ltd. Q3 FY2026 Analysis: Core Operations Steady Amid Profit Structure Concerns</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/4996-q3-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Kumiai Chemical Industry Co., Ltd. Q3 FY2026 Analysis: Profit Dip Driven by Asset Write-downs</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/2695-q3-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Kura Sushi Q3 FY2026 Analysis: Revenue Growth Masks Profitability Concerns</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/7095-q1-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Macbee Planet Q1 FY2027 Analysis: Margin Strength Masks Revenue Contraction</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/2217-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Morozoff Co., Ltd. Q2 FY2027 Analysis: Profit Slump Masks Operational Resilience</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/3921-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Neo Japan Q2 FY2027 Analysis: Strong Operational Leverage Fuels Profit Growth</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/2353-fy-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Nippon Parking Development Co., Ltd. FY2026 Analysis: Strong Margins Drive Beat</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/1928-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Sekisui House Co., Ltd. Q2 FY2027 Analysis: Profit Resilience Amid Revenue Softness</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/8079-q3-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Shoei Foods Corporation Q3 FY2026 Analysis: Margin Expansion Outpaces Revenue Growth</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/9743-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Tanseisha Co., Ltd. Q2 FY2027 Analysis: Profit Decline Amid Strategic Investment Cycle</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/4194-fy-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>Visional Co., Ltd. FY2026 Analysis: Strong Margins Drive Beat</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://japan-earnings.com/earnings/2026/09/6619-q2-20260910/</loc>
    <news:news>
      <news:publication>
        <news:name>Japan Earnings Insights</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-10T00:00:00Z</news:publication_date>
      <news:title>W-SCOPE Corporation Q2 FY2027 Analysis: Revenue Growth Masks Persistent Margin Pressure</news:title>
    </news:news>
  </url>
</urlset>